The Commissioners for HM Revenue and Customs v Cheshire Employer and Skills Development Limited (formerly Total People Limited): [2011] UKUT 329 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp on 25 November 2011.

Read the full decision in The Commissioners for HM Revenue and Customs v Cheshire Employer and Skills Development Limited (formerly Total People Limited): [2011] UKUT 329 (TCC).

NATIONAL INSURANCE CONTRIBUTIONS — lump sum payments made to employees using own cars for business travel — whether “relevant motoring expenditure” — Social Security (Contributions) Regulations 2001 reg 22A — ITEPA s 229(2) — payments not linked to use and therefore not “relevant motoring expenditure” — appeal allowed.

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